Extension of Due Dates & Facilitation Measures announced by Govt of India due to COVID19
     ` – Prepared by CA.Deepak Gupta 
S.No.Act / LawParticulars/ReturnActual Due DateExtended due dateRemarksReference notification
1GSTR3B (Turnover more than 5
crores)
May Month20th Jun 202027th Jun 2020 CBIC Notn no.36/2020 dt 03.04.2020
2GSTR3B (Turnover less than 5 crores)May Month20th Jun 202012th Jul 2020 CBIC Notn no.36/2020 dt 03.04.2020
3GSTR3B (Turnover more than 5 crores)Feb, Mar, Apr Month returns20th of subsequent month24th Jun 2020` – Prepared by CA.Deepak GuptaCBIC Notn no.32/2020 dt 03.04.2020 for late fees   Note1: Incase returns are filed after this date, then late fees is payable for the full period from the original due date
Interest payable will be @NIL for first 15 days from original due date and @9% thereafter (this rate will be applicable only if filed before
this date)
CBIC Notn no.31/2020 dt 03.04.2020 for Interest, Note2:Incase returns are filed after this date, then interest is payable @18% for the full period from the original
due date
4GSTR3B (Turnover more than 1.5 crores but less than 5 crores)Feb, Mar Month returns20th of subsequent
month
29th Jun 2020Both Interest and Late fee waived only if filed before this dateCBIC Notn no.32/2020 dt 03.04.2020 for late fees & CBIC Notn no.31/2020 dt 03.04.2020 for interest
Apr Month return20th of subsequent
month
30th Jun 2020
5GSTR3B (Turnover less than 1.50 crores)Feb Month return20th of subsequent30th Jun 2020Both Interest and Late fee waived only if filed before this dateCBIC Notn no.32/2020 dt 03.04.2020 for late fees & CBIC Notn no.31/2020 dt 03.04.2020 for interest
Mar Month return20th of
subsequent
3rd Jul 2020
Apr Month return20th of
subsequent
6th Jul 2020
6GSTR1 – Monthly FilingsMar, Apr, May Month returns10th of subsequent month30th Jun 2020Late fee waived only if filed before this dateCBIC Notn no.33/2020 dt 03.04.2020
7GSTR1 – Quarterly
filings
Mar quarter returns30th Apr 202030th Jun 2020Late fee waived only if filed before
this date
CBIC Notn no.33/2020 dt 03.04.2020
8Input GST credit – restriction rule of 10% with reference to GSTR2AFeb, Mar, Apr, May, Jun, Jul, Aug month returns  the said condition shall not apply to input tax credit availed by the registered persons in the returns in FORM GSTR-3B for the months of February, March, April, May, June, July and August, 2020, but that the said condition shall apply cumulatively for the said period and that the return in FORM GSTR-3B for the tax period of September, 2020 shall be furnished with cumulative adjustment of input tax credit for the said months in accordance with the 10% conditionCBIC Notn no.30/2020 dt 03.04.2020
9Income Tax Return for FY 18-
19
FY 18-19 i.e. AY 19-2031st Mar 202030th Jun 2020 Taxation and other Laws ordinance issued
10TDS Returns in
Form 24Q/26Q
4th quarter ending
31.3.2020
31st May 202030th Jun 2020 Taxation and other Laws ordinance issued
11TDS Returns in Form 26QB/QC/QDFeb Month return30th Mar 202030th Jun 2020 Taxation and other Laws ordinance issued
Mar Month return30th Apr 202030th Jun 2020 Taxation and other Laws ordinance issued
Apr Month return30th May 202030th Jun 2020 Taxation and other Laws ordinance issued
12Issue of Form 16/
Form 16A
4th quarter ending
31.3.2020
15th Jun 202030th Jun 2020 Taxation and other Laws ordinance issued
13Issue of Form 16B/16C/16DMar Month return15th May 202030th Jun 2020 Taxation and other Laws ordinance issued
Apr Month return14th Jun 202030th Jun 2020 Taxation and other Laws ordinance issued
14Chapter VIA – 80C, 80G, 80D,
Donations, PPF,
Life & Health Insurance, etc
FY 19-2031st Mar 202030th Jun 2020Insurance payments, Investments etc can be made till 30th June 2020 for claiming exemptions in FY 19-20 IT returnsTaxation and other Laws ordinance issued
15LLP Settlement Scheme 2020Documents due for filing till 31st Mar 2020 under Limited Liability Partnership Act, if not filed earlier can now be filed Scheme open till 30.9.2020Late Fees completely waived , Full immunity from ProsecutionMinistry of Company Affairs Notn.no.GSR 59(E) dt 30.1.20 and Cir no.13/2020 dt 30.03.2020
16Companies Fresh Start Scheme 2020Documents due for filing till 31st March 2020 under Companies Act, if not filed earlier can now
be filed
 Scheme open till 30.9.2020Late Fees completely waived , Full immunity from ProsecutionMinistry of Company Affairs Cir no.12/2020 dt 30.03.2020
EXTENDED STATUTORY DUE DATES AFTER POST COVID

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